<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONDENSED CONSOLIDATED BALANCE SHEETS AND CONDENSED CONSOLIDATED STATEMENT OF
OPERATIONS OF ACME UNITED CORPORATION AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.

EPS-DILUTED HAS BEEN RESTATED FOR THE PERIODS ENDING SEPTEMBER 30, JUNE 30
AND MARCH 31, 1997 TO REFLECT THE ADOPTION OF SFAS NO. 128, "EARNINGS PER
SHARE".
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                                                                                            
<PERIOD-TYPE>                   12-MOS                   9-MOS                   6-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997             DEC-31-1997             DEC-31-1997
<PERIOD-END>                               DEC-31-1997             SEP-30-1997             JUN-30-1997             MAR-31-1997
<CASH>                                              25                      82                     272                     277
<SECURITIES>                                         0                       0                       0                       0
<RECEIVABLES>                                    7,698                  10,390                   9,826                   8,403
<ALLOWANCES>                                       252                     241                     234                     217
<INVENTORY>                                     14,081                  12,593                  13,013                  12,529
<CURRENT-ASSETS>                                21,728                  23,512                  24,364                  21,698
<PP&E>                                          19,694                  19,387                  19,302                  18,998
<DEPRECIATION>                                  12,929                  12,700                  12,632                  12,404
<TOTAL-ASSETS>                                  29,857                  31,466                  32,311                  27,573
<CURRENT-LIABILITIES>                           11,711                  12,358                  14,117                  13,535
<BONDS>                                              0                       0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0                       0
<PREFERRED>                                          0                       0                       0                       0
<COMMON>                                         8,685                   8,672                   8,647                   8,593
<OTHER-SE>                                     (2,391)                 (1,845)                 (2,019)                 (2,242)
<TOTAL-LIABILITY-AND-EQUITY>                    29,857                  31,466                  32,311                  29,573
<SALES>                                         46,278                  36,449                  23,734                  10,880
<TOTAL-REVENUES>                                47,491                  37,495                  24,676                  11,765
<CGS>                                           34,150                  26,499                  17,183                   7,700
<TOTAL-COSTS>                                   45,868                  35,711                  23,530                  11,202
<OTHER-EXPENSES>                                     0                       0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0                       0
<INTEREST-EXPENSE>                               1,326                     960                     606                     282
<INCOME-PRETAX>                                    297                     764                     540                     281
<INCOME-TAX>                                        94                      75                      37                       0
<INCOME-CONTINUING>                                203                     689                     503                     281
<DISCONTINUED>                                       0                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0                       0
<CHANGES>                                            0                       0                       0                       0
<NET-INCOME>                                       203                     689                     503                     281
<EPS-PRIMARY>                                      .06                     .21                     .15                     .08
<EPS-DILUTED>                                      .06                     .19                     .14                     .08